Device for bookkeeping without re-entries



Jan. 12, 1932.

R. DE WA'EL 1,841,014

DEVICE FOR BOOKKEEPING WITHOUT REENTRIES Filed Sept. 18, 1928 Patented Jan. 12, 1932 "siren-ST TES PATENT orries N 1 ROBERT nu \VAEL, or BnUssnLs, BELGIUM DEVICE FOR IBGOKKEESPING WITHOUT RE-ENTBIES Application filed September 18, 1923 Serial No. 306368, and in Belgium September 27, 19:27.

In book-keeping, the transactions or items entered simultaneously in a journal or journals and in a particular account such as for example a current account, may be entered by manifolding; to this end, tracing paper (for example carbon paper) is slipped between the journal leaf and the account sheet C011: cerned. I

In known apparatus used for entering transactions in this manner, the account sheets are suitably positioned by causing them to contact with stops which are generally studs disposed on the support on which the journal leaf is held by a clamping device.

' As a rule, these stops are simultaneously used for positioning the sheet of the journal as well.

In these known devices, when the account sheets and journal leaves are held in position by a common clamping device, the latter is between the said stop-studs and the tree portion of the ournal sheet intend-ed to receive the entries, so that the clamping device must be operated every time an account sheet is pl ced in position for entering a transaction. When the account sheets are held by additional and separate clamping device, the latter must likewise be operated whenever a sheet is placed in position.

This disadvantage is obviated in the pres-- ent invention, in which the stop-studs for registering the account sheets are located on the same side of any clamping device as the free or entry-receiving portion of the journal leaves.

In known devices, the journal leaves are likewise provided with holes engaged by pins used for accurately positioning the leaves. When a number of such superposed journal leaves are used, and one or more of the leaves are turned over to make an entry on one of the lower leaves, the holes on the latter may be widened, with the consequence that accuracy of register with the account sheets is destroyed. The invention obviates this disadvantage by providing pins for accurately positioning the leaves of the ournal. These pins are entirely separate from the studs serving as stops for the account sheets and are disposed, relatively to that part of the device about which the l aves of the journal are turned over, on the side opposite to the free or entry-receiving portion of the leaves.

According to another feature of this invention, the stop-studs for the account sheets may be removed while the operation of positioning the journal leaves is in progress, for the purpose of rendering the said operation easier.

Otherdetails and features of the invention will appearin the following (lSCIlpi'/lO1'l,' made with reference to the accompanying drawings which represent an apparatus according to the invention.

Fig. 1 representsin perspective and partial section, a device for the embodiment of the process according to the invention.

Fig. 2 represents, on a smaller scale, the device according to Fig. 1.

With reference to Figure 1, the various journal leaves are clamped together on one of their edges between clamping bars 2 and 2, the upper bar 2 being urged towards the other 2 by springs 5 actuating on parts 26 rigidly connected to it. This upper bar may be moved relatively to the lower one by means of a lever 8 pivoted at 3a and having a linger 3Z2 engaging a slidable horizontal plate 4 provided with inclined surfaces such as la which project in openings 29 pr vided in the parts 26. When the lever 23 is actuated in the proper direction, t ieinclincd surfaces la lift the parts 26 of the upper clamping bar 2, against the action of the springs 5. The movement of the said parts 2b are guided by stationary pins 2d engag'ng holes 2; provided in the bars. This clamping device is protected by a cover 6.

An account sheet If is accurately positioned under and in proper register with a journal leaf by causing one edge of the said sheet to contact with studs 8?) carried on a removable support 8 and located on the same side of the clamping members as the entryreceiving portion of the journal leaves.

Cut-out portions in are provided on the journal leaves 1 in order that the ruling of the latter may be in proper register and in order that one or more leaves may be removed and replaced in the course of book-keeping operations. These cut-out portions are en- 'gaged by pins 7d carried on the support 7, the

said pins being independent of the stop-studs 8b. The pins 8?) which serve for placing the current account sheets in exact position are different from the, studs 7d which serve for placing the journalleaves in exactposition. When the journal leaves are removed to make inscriptions on the lower leaves they vare turned over like the pages of a book. In the example shown, they are turned over about the bar 8 which supports the pins 8?). If

these pins were not supported by a bar such as 8 the journal leaves would be turned over about the right edge of the cover 6. What'- ever be the member about which the journal leaves are turned over, the studs 7 d are arranged with respect to said member on the side opposite that part of the journal leaves 7 on which the inscriptions are made. In the example shown this member is formed by the bar 8. The studs 7d which are different from t I the pins 8?) are at the left of this bar, while the part of the journal leaves on which the inscriptions are made is at the right of this bar. V

In order to avoid the difficulties involved fin slipping an account sheet between two the said leaves 1.

large journal leaves each of the leaves 1 is covered by a narrower leaf 1?) (Figure 2) which has the same ruling as the left-hand side of the journal leaf it covers. When the leaves 1 are removed, the corresponding leaves lb are pasted to the left-hand side of What I claim is:

j '1. An apparatus for book-keeping without reentries, comprising a support for supporting journal leaves provided with perforations along one of their edges, pins in the said support for the exact placing of the journal leaves engaging with the said perforations, a clamping device for the ournal leaves on the support adapted to exert its pressurebetween said perforations and the entry receiving portions of the sheets. and

studs serving as abutments for the edge of other leaves on which items are entered simultaneously with the items'of the journal leaves by manifolding, these studs being disposed on the same side of said clamping device as the free or entry receiving portion of the journal leaves and passing through holes provided in the journal leaves at a certain distance from their edge; I

2. An apparatus for bookkeeping without reentries, comprising a support for supporting journal leaves provided with perforations along one of their edges, pins in the said support for the exact placing of the journal leaves engaging with the said perforations,

' a clamping device for the journal leaves on the support adapted to exert its pressure between said perforations and the entry receiving portions of the sheets, and removable 

